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Arco Vara AS

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097900BHCB0000066171

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Kategooriad

Juhtkonna vaheteadaanne või kvartaalne finantsaruanne

Teate ID

6497

Esitamise kuupäev ja aeg

15.02.2018 17:31:48

Teate sisu eesti keeles

Pealkiri

Arco Vara AS-i 2017. aasta IV kvartali ja 12 kuu konsolideeritud auditeerimata vahearuanne

Teade

PÕHILISED NÄITAJAD

  -- Kontserni 2017. aasta IV kvartali müügitulu oli 8,0 miljonit eurot, mis on
     5,7 korda rohkem võrrelduna 2016. aasta IV kvartali müügituluga 1,2
     miljonit eurot. Kontserni 2017. aasta müügitulu 18,3 miljonit eurot on
     88,7% suurem 2016. aasta müügitulust 9,7 miljonit eurot. Arendusdivisjoni
     müügitulu oli IV kvartalis 7,4 miljonit eurot ja 12 kuuga 15,9 miljonit
     eurot ning teenindusdivisjoni müügitulu oli IV kvartalis 0,8 miljonit eurot
     ja 12 kuuga 2,9 miljonit eurot.
  -- 2017. aasta IV kvartali ärikasumiks (=EBIT) kujunes 0,8 miljonit eurot ja
     puhaskasumiks 0,7 miljonit eurot; 12 kuu ärikasum oli 1,3 miljonit eurot ja
     puhaskasum 0,8 miljonit eurot. Arendusdivisjoni 2017. aasta IV kvartali
     ärikasum oli 1,1 miljonit eurot, 12 kuu ärikasumiks kujunes 2,0 miljonit
     eurot. Teenindusdivisjon tootis 2017. aastal ärikahjumit vastavalt 0,1 ja
     0,2 miljonit eurot.
  -- 2017. aasta IV kvartalis müüdi kontserni poolt arendatavates projektides
     kokku 57 korterit ning 12 kuuga kokku 117 korterit, 2 äripinda ja 6
     hoonestamata kinnistut. 2016. aasta müüdi 77 korterit, 9 äripinda ja 8
     hoonestamata kinnistut. 2016. aasta esimeses pooles toimus aktiivne müük
     Manastirski projektis Bulgaarias, 2017. aasta teises pooles valmis Lahepea
     7 arendusprojekt.
  -- Kontserni laenukoormus (netolaenud) vähenes 2017. aastal 3,4 miljoni euro
     võrra, tasemele 10,0 miljonit eurot 31.12.2017 seisuga. Kontserni
     intressikandvate kohustuste kaalutud keskmine intressimäär oli 31.12.2017
     seisuga 5,4%, mis on 0,1% võrra kõrgem võrreldes 31.12.2016 seisuga.



Olulisemad finantsnäitajad                                                      
                                   12 kuud    12 kuud   IV kvartal    IV kvartal
                                      2017       2016         2017          2016
--------------------------------------------------------------------------------
EUR miljonites                                                                  
                                -----------           -------------             
Müügitulu                                                                       
--------------------------------------------------------------------------------
Arendus                               15,9        7,0          7,4           0,6
--------------------------------------------------------------------------------
Teenindus                              2,9        3,2          0,8           0,8
--------------------------------------------------------------------------------
Elimineerimine                        -0,5       -0,5         -0,2          -0,2
--------------------------------------------------------------------------------
Müügitulu  kokku                      18,3        9,7          8,0           1,2
--------------------------------------------------------------------------------
                                                                                
                                -----------           -------------             
Ärikasum                                                                        
--------------------------------------------------------------------------------
Arendus                                2,0        0,6          1,1          -0,9
--------------------------------------------------------------------------------
Teenindus                             -0,2       -0,2         -0,1           0,0
--------------------------------------------------------------------------------
Jagamatud tulud-kulud                 -0,5       -0,4         -0,2           0,0
--------------------------------------------------------------------------------
Elimineerimine                         0,0       -0,1          0,0          -0,2
--------------------------------------------------------------------------------
Ärikasum kokku                         1,3       -0,1          0,8          -1,1
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Finantstulud ja -kulud                -0,5       -0,6         -0,1          -0,1
--------------------------------------------------------------------------------
Tulumaksukulu                          0,0       -0,1          0,0          -0,1
--------------------------------------------------------------------------------
Puhaskasum                             0,8       -0,8          0,7          -1,3
--------------------------------------------------------------------------------
                                                                                
Äritegevuse rahavood                  -2,0        1,7          0,3          -1,3
--------------------------------------------------------------------------------
Investeerimistegevuse rahavood        -0,5       -2,4         -0,1           0,0
--------------------------------------------------------------------------------
Finantseerimistegevuse rahavood        3,9        0,8          0,9           1,7
--------------------------------------------------------------------------------
Perioodi rahavood kokku                1,4        0,1          1,1           0,4
--------------------------------------------------------------------------------
Raha ja raha ekvivalendid              0,8        0,7          1,1           0,4
 perioodi alguses                                                               
--------------------------------------------------------------------------------
Raha ja raha ekvivalendid              2,2        0,8          2,2           0,8
 perioodi lõpus                                                                 
--------------------------------------------------------------------------------
                                                                                
--------------------------------                                                
Varad kokku, perioodi lõpus           24,3       27,7                           
                                ----------------------                          
Investeeritud kapital, perioodi       22,1       23,2                           
 lõpus                                                                          
------------------------------------------------------                          
Netolaenud, perioodi lõpus            10,0       13,4                           
------------------------------------------------------                          
Omakapital, perioodi lõpus             9,8        9,0                           
------------------------------------------------------                          
                                                                                
Peamised suhtarvud                                                              
--------------------------------------------------------------------------------
                                   12 kuud    12 kuud   IV kvartal    IV kvartal
                                      2017       2016         2017          2016
--------------------------------------------------------------------------------
--------------------------------           -----------                          
Puhaskasum aktsia kohta               0,12      -0,13         0,11         -0,21
 (eurodes)                                                                      
                                -----------           --------------------------
                                                      -------------             
Lahustatud puhaskasum aktsia          0,11      -0,13         0,10         -0,20
 kohta (eurodes)                                                                
------------------------------------------------------             -------------
                                                                   -------------
ROIC (jooksev 4 kvartalit)            3,2%      -3,7%                           
------------------------------------------------------                          
ROE (jooksev 4 kvartalit)             8,8%      -8,4%                           
------------------------------------------------------                          
ROA (jooksev 4 kvartalit)             2,8%      -3,2%                           
                                ----------------------                          
Lühiajaliste kohustuste               2,72       1,15                           
 kattekordaja                                                                   
------------------------------------------------------                          
Likviidsuskordaja                     0,69       0,09                           
------------------------------------------------------                          
Finantsvõimendus                      2,49       3,09                           
------------------------------------------------------                          
Laenude keskmine pikkus                1,7        1,2                           
 (aastates)                                                                     
------------------------------------------------------                          
Laenude keskmine intress              5,4%       5,3%                           
 (aastas)                                                                       
------------------------------------------------------                          
Töötajate arv perioodi lõpul           140        110                           
------------------------------------------------------                          



JUHATAJA KOMMENTAARID

Arco Vara lõpetas aasta korraliku müügitulemusega 18 miljonit eurot, mis lisaks
muule on väga jätkusuutlik. Võrreldes 2016. aasta lõpuga olime 2017. aasta
lõpuks rajanud oluliselt tugevama platvormi. 

Esiteks on meil nüüd kaks aktiivselt käimasolevat arendust, Iztok Parkside ja
Kodulahe, millele lisandusid veel võimalused arendusprojektide mahtu
suurendada. Võimalused oleme tänaseks  realiseerinud, omandades Lozeni projekti
Sofias ning Paldiski mnt 74 kinnistu Tallinnas. Meil on piltlikult öeldes kogu
aeg püsti vähemalt kaks kraanat ning kogu kontserni arendusportfellis on
ootamas üle tuhande kodu. 

Teiseks on paranenud meie sularahapositsioon ning üle 20% vähenenud
laenukoormus. Laenukoormus on lisaks ka restruktureeritud ja muutunud valdavalt
lühiajalisest valdavalt pikaajaliseks. 

Kolmandaks, kogu kontsern teenis kasumit ning kasum jõudis meie pangakontole.
Juhina ja aktsionärina hindan eelkõige just sellist kasumit. 

Jäime enda seatud ootustele alla ainult kasumi suuruse osas, milleks kujunes
0,8 miljonit eurot. Omakapitali tootlus ca 8,8% aastas on vähe. Siin tuleb
valdavalt peeglisse vaadata ning leida võimalused omakapitali kasutamise
kiiruse tõstmiseks. Sofias Madrid Blvd renditulud olid oodatust väiksemad, kuna
me ei saavutanud maja 100% täituvust, ning ligilähedaselt samavõrra kannatas ka
kasum. Eestis jäi Kodulahe kvartali esimeses etapis aasta lõpuks müümata ca 10%
projekti mahust, mille realiseerime 2018. aasta jooksul. Me ei näinud põhjust
müügiga kiirustada olukorras, kus ehitushinnad on tõusuteel ning enne 2019.
aastat Kodulahes uusi valmiskortereid ei teki. Ka teenuste osutamisega me
kontsernina tulude kasvust hoolimata 2017. aastal veel kasumisse ei jõudnud. 

2018. aastal tegeleme valdavalt 2019-2020 tulemuste loomisega, mis tulevad
peamiselt Lozenist, Kodulahest ja väiksematest arendustest. Jätkame
kinnisvarateenuste osutamist eesmärgiga saada kõige inimesekesksemaks
kinnisvarafirmaks. Aasta lõpus hakkame realiseerima Iztok Parkside kortereid,
mistõttu neljandal kvartalil on aasta tulemustes tõenäoliselt kõige kaalukam
osa. Ka 2018. aasta puhaskasumi kujunemisel määrab kõige rohkem Iztok Parkside
müügitulemus. 2017. aasta kasumi jaotamisel toetan dividendimakse jätmist välja
kujunenud tasemele ning teenitud vaba raha suunamist kasvu. 

Kokkuvõttes, Arco Vara jätkab kiirendamist. Kuna kinnisvaraarendus on tempolt
võrreldav teerulliga, siis torkab kiirendus siin vähem silma, aga jätab
kestvama jälje. 



TEENINDUSDIVISJON

Kontserni teenindusdivisjoni 2017. aasta IV kvartali müügitulu oli 793 tuhat
eurot (IV kvartal 2016: 827 tuhat eurot), sealhulgas kontsernisisene müügitulu
oli 155 tuhat eurot (IV kvartal 2016: 136 tuhat eurot). 2017. aasta müügitulu 2
935 tuhat eurot on 9,2% väiksem 2016. aasta müügitulust 3 231 tuhat eurot. 

Teenindusdivisjoni põhitegevuseks on kinnisvara vahendus- ja hindamisteenused
läbi kinnisvarabüroode. Kinnisvarabüroode müügitulu vähenes 2017. aastal
eelmise majandusaastaga võrreldes 9%. Teenindusdivisjoni langenud müügitulu
põhjuseks on Läti kinnisvarabüroo müük 2016. aasta IV kvartalis ehk 2016. aasta
müügitulu sisaldas veel Läti kinnisvarabüroo müügitulu summas 771 tuhat eurot.
Nagu allolevast tabelist näha, on nii Eesti kui Bulgaaria kinnisvarabüroode
müügikäibed tegelikult märkimisväärselt tõusnud. 

Kinnisvarabüroode müügikäive vahendusest ja hindamisest

                12 kuud    12 kuud   Muutus    IV kvartal    IV kvartal   Muutus
                   2017       2016        %          2017          2016        %
--------------------------------------------------------------------------------
EUR                                                                             
 tuhandetes                                                                     
------------                                                                    
Eesti             1 793      1 422      26%           468           386      21%
--------------------------------------------------------------------------------
Bulgaaria           798        639      25%           238           195      22%
--------------------------------------------------------------------------------
Läti                  -        771        -             -            77        -
--------------------------------------------------------------------------------
Kokku             2 591      2 832      -9%           706           658       7%
--------------------------------------------------------------------------------

2017. aasta IV kvartalis sai Eesti kinnisvarabüroo puhaskahjumit 123 tuhat
eurot ja 12 kuuga 235 tuhat eurot (2016. aasta IV kvartalis saadi puhaskahjumit
37 tuhat eurot ja 12 kuuga 188 tuhat eurot). Bulgaaria büroo teenis IV
kvartalis puhaskahjumit 4 tuhat eurot ja 12 kuuga puhaskasumit 50 tuhat eurot
(2016. aastal puhaskahjumit IV kvartalis 2 tuhat eurot ja 12 kuuga 19 tuhat
eurot). 

Teenindusdivisjon osutab lisaks vahendus- ja hindamisteenusele ka kinnisvara
haldamise ja majutusteenust Bulgaarias. Haldustegevuse müügikäive oli 2017.
aasta 124 tuhat eurot, sellest 102 tuhat eurot oli kontsernisisene (2016.
aastal 118 tuhat eurot, sellest kontsernisisene 100 tuhat eurot).
Majutusteenuse müügitulu oli 2017. aastal 182 tuhat eurot, sellest IV kvartalis
47 tuhat eurot (2016. aastal 144 tuhat eurot, sh 40 tuhat eurot IV kvartalis). 

Teenindusdivisjonis hõivatud inimeste arv oli 31.12.2017 seisuga 126 inimest
(31.12.2016: 97 inimest). 



ARENDUSDIVISJON

Arendusdivisjoni müügitulu oli 2017. aasta IV kvartalis 7 349 tuhat eurot (IV
kvartal 2016: 647 tuhat eurot) ja 12 kuuga kokku 15 860 tuhat eurot (2016.
aastal 7 048 tuhat eurot), sealhulgas kinnisvara müük kontserni enda
arendus-projektides moodustas IV kvartalis 7 515 tuhat eurot ja 12 kuuga 14 390
tuhat eurot (2016. aastal vastavalt 519 tuhat ja 6 562 tuhat eurot). Kontserni
suurimas käimasolevas arendusprojektis, Kodulahe elamukvartalis Tallinnas,
jõudis 2017. a. III kvartalis lõpusirgele 125 korteri ja 5 äripinnaga I etapi
kortermaja ehitus ja algas korterite müük, mis jätkus aktiivselt ka IV
kvartalis. Vahearuande avaldamise päevaks oli müüdud 115 korterit ja 2
äripinda. 

Muust arendusdivisjoni müügitulust moodustab suurema osa kaubandus- ja
kontoripindade renditulu Madrid Blvd hoonest Sofias, mis 2017. aasta IV
kvartalis oli 133 tuhat eurot ja 12 kuuga 493 tuhat eurot (2016. aasta IV
kvartalis 117 tuhat eurot ja 12 kuuga 369 tuhat eurot). Vahearuande päevaks on
välja rentimata veel kaks kontoripinda. 

Arendusdivisjoni ärikasumiks kujunes 2017. aasta IV kvartalis 1 149 tuhat eurot
ja 12 kuuga täpselt 2 miljonit eurot, 2016. aasta IV kvartalis oli
arendusdivisjoni ärikahjum 913 tuhat eurot, 2016. aasta lõpetati ärikasumiga
611 tuhat eurot. 

Madrid Blvd kompleksis Sofias müüdi IV kvartalis üks korter. Aasta lõpuks oli
müümata veel üks korter. Lisaks on 15 korterit on möbleeritud ja teenivad
kontsernile tulu majutusteenusega. Välja renditakse ka seni müümata
parkimiskohti. 

2017. aasta IV kvartalis jätkati ettevalmistustöid Kodulahe kvartali 2. etapis,
kuhu on kavandamisel 68 korteriga ja äripindadega hoone. Samuti jätkusid
ettevalmistustööd Oa tänava kinnistutel Tartus, kuhu on plaanis rajada 4
väiksemat kortermaja. Mõlemad projektid on plaanis realiseerida 2019. aasta
keskpaigaks. 

2017. a oktoobris algasid ehitustööd Iztok Parkside projektis Sofias.
Vahearuande avaldamise päevaks on eelmüüdud 26 korterit. Projekt koosneb
kolmest kortermajast kokku 68 korteriga (korterite müüdav pind 7 070 m2). 

Lätis oli 31.12.2017 seisuga müümata veel 6 Marsili elamukrunti. 2017. aastal
müüdi projektis 4 elamukrunti ning viidi lõpule Baltezers-3 projekti (68
arendamata kinnistut kogumina) müük. 

31.12.2017 seisuga töötas arendusdivisjonis kokku 5 inimest, sama palju kui
2016. aasta lõpus. 



KONSOLIDEERITUD RAAMATUPIDAMISE VAHEARUANNE

KONSOLIDEERITUD KOONDKASUMIARUANNE


                                 Lisa   12 kuud   12 kuud         IV  IV kvartal
                                           2017      2016    kvartal        2016
                                                                2017            
--------------------------------------------------------------------------------
EUR tuhandetes                                                                  
                                      ----------          -----------           
Müügitulu enda kinnisvara                15 245     6 620      7 182         577
 müügist                                                                        
--------------------------------------------------------------------------------
Müügitulu teenuste müügist                3 008     3 127        780         732
--------------------------------------------------------------------------------
Müügitulu kokku                   2,3    18 253     9 747      7 962       1 309
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Müüdud kinnisvara ja teenuste     4     -14 687    -6 745     -6 414      -1 191
 kulu                                                                           
--------------------------------------------------------------------------------
Brutokasum                                3 566     3 002      1 548         118
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Muud äritulud                               364       182        380         147
--------------------------------------------------------------------------------
Turustuskulud                     5        -487      -556       -140        -138
--------------------------------------------------------------------------------
Üldhalduskulud                    6      -1 875    -2 064       -650        -545
--------------------------------------------------------------------------------
Muud ärikulud                              -350       -99       -307         -70
--------------------------------------------------------------------------------
Kasum/kahjum                                 88      -584                   -584
 kinnisvarainvesteeringute                                                      
 ümberhindlusest                                                                
--------------------------------------------------------------------------------
Kasum tütarettevõtete müügist                 0         4          0           3
--------------------------------------------------------------------------------
Ärikasum                                  1 288      -115        831      -1 069
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Finantstulud- ja kulud            7        -489      -590       -105        -131
--------------------------------------------------------------------------------
Kasum enne tulumaksu                        799      -705        726      -1 200
--------------------------------------------------------------------------------
Tulumaksukulu                               -14      -127        -14        -127
--------------------------------------------------------------------------------
Puhaskasum                                  785      -832        712      -1 327
--------------------------------------          ----------           -----------
                                      ----------          -----------           
                                                                                
--------------------------------------          ----------           -----------
Aruandeperioodi puhaskasum                  785      -832        712      -1 327
--------------------------------------------------------------------------------
Emaettevõtte omanike osa          8         785      -832        712      -1 327
 puhaskasumis                                                                   
                                      ----------          -----------           
Mitte-kontrolliva osaluse osa                 0         0          0           0
 puhaskasumis                                                                   
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Aruandeperioodi koondkasum                  785      -832        712      -1 327
--------------------------------------------------------------------------------
Emaettevõtte omanike osa          8         785      -832        712      -1 327
 koondkasumis                                                                   
                                      ----------          -----------           
Mitte-kontrolliva osaluse osa                 0         0          0           0
 koondkasumis                                                                   
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Puhaskasum aktsia kohta           8                                             
 (eurodes)                                                                      
                                      ----------          -----------           
- tava-                                    0,12     -0,13       0,11       -0,21
--------------------------------------------------------------------------------
- lahustatud                               0,11     -0,13       0,10       -0,20
--------------------------------------------------------------------------------



KONSOLIDEERITUD FINANTSSEISUNDI ARUANNE

                                          Lisa  31.12.2017  31.12.2016
----------------------------------------------------------------------
EUR tuhandetes                                                        
                                               ------------           
Raha ja raha ekvivalendid                            2 284         845
----------------------------------------------------------------------
Nõuded ja ettemaksed                       9           747         470
----------------------------------------------------------------------
Varud                                      10        8 974      14 593
----------------------------------------------------------------------
Käibevara kokku                                     12 005      15 908
----------------------------------------------------------------------
                                                                      
----------------------------------------------------------------------
Nõuded ja ettemaksed                       9            18          11
----------------------------------------------------------------------
Finantsinvesteeringud                                   34           0
----------------------------------------------------------------------
Kinnisvarainvesteeringud                   11       11 299      10 835
----------------------------------------------------------------------
Materiaalne põhivara                                   704         718
----------------------------------------------------------------------
Immateriaalne põhivara                                 275         248
----------------------------------------------------------------------
Põhivara kokku                                      12 330      11 812
----------------------------------------------------------------------
VARAD KOKKU                                         24 335      27 720
----------------------------------------------------------------------
                                                                      
----------------------------------------------------------------------
Laenukohustused                            12        1 871       9 372
----------------------------------------------------------------------
Võlad ja saadud ettemaksed                 13        2 486       4 369
----------------------------------------------------------------------
Eraldised                                               59         108
----------------------------------------------------------------------
Lühiajalised kohustused kokku                        4 416      13 849
----------------------------------------------------------------------
                                                                      
----------------------------------------------------------------------
Laenukohustused                            12       10 132       4 886
----------------------------------------------------------------------
Pikaajalised kohustused kokku                       10 132       4 886
----------------------------------------------------------------------
KOHUSTUSED KOKKU                                    14 548      18 735
----------------------------------------------------------------------
                                                                      
----------------------------------------------------------------------
Aktsiakapital                                        4 555       4 555
----------------------------------------------------------------------
Ülekurss                                               292         292
----------------------------------------------------------------------
Kohustuslik reservkapital                            2 011       2 011
----------------------------------------------------------------------
Muud reservid                              8           134          52
----------------------------------------------------------------------
Jaotamata kasum                                      2 795       2 075
----------------------------------------------------------------------
Emaettevõtte omanikele kuuluv omakapital             9 787       8 985
----------------------------------------------------------------------
OMAKAPITAL KOKKU                                     9 787       8 985
----------------------------------------------------------------------
KOHUSTUSED JA OMAKAPITAL KOKKU                      24 335      27 720
----------------------------------------------------------------------



KONSOLIDEERITUD RAHAVOOGUDE ARUANNE

                                       12 kuud   12 kuud  IV kvartal  IV kvartal
                                          2017      2016     2017           2016
--------------------------------------------------------------------------------
EUR tuhandetes                                                                  
                                     ----------          ------------           
Laekumised klientidelt                  12 613    14 290       5 177       2 008
--------------------------------------------------------------------------------
Tasumised tarnijatele                  -10 498    -9 608      -2 367      -2 858
--------------------------------------------------------------------------------
Maksude tasumine ja maksutagastused     -2 112    -1 737      -1 564        -110
 (neto)                                                                         
--------------------------------------------------------------------------------
Väljamaksed töötajatele                   -964    -1 151        -261        -257
--------------------------------------------------------------------------------
Muud tasumised ja laekumised            -1 001       -96        -723         -23
 äritegevusest                                                                  
--------------------------------------------------------------------------------
RAHAVOOD ÄRITEGEVUSEST KOKKU            -1 960     1 698         262      -1 240
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Tasumised materiaalse ja                   -74       -99         -26          -7
 immateriaalse põhivara soetamisel                                              
--------------------------------------------------------------------------------
Materiaalse põhivara müük                    0         1         -15           0
--------------------------------------------------------------------------------
Tasumised kinnisvarainvesteeringute       -370      -383         -24           0
 soetamisel ja arendamisel                                                      
--------------------------------------------------------------------------------
Laekumine tütarettevõtete müügist            0        41           0          40
--------------------------------------------------------------------------------
Tasumised tütarettevõtte soetamisel          0    -1 890           0           0
--------------------------------------------------------------------------------
Antud laenud                               -37         0         -30           0
--------------------------------------------------------------------------------
Antud laenude tagasimaksed                   4         0           2           0
--------------------------------------------------------------------------------
Muud laekumised                             24         0           1           0
 investeerimistegevusest                                                        
--------------------------------------------------------------------------------
Muud tasumised                             -34        -3         -11           0
 investeerimistegevusest                                                        
--------------------------------------------------------------------------------
RAHAVOOD INVESTEERIMISTEGEVUSEST          -487    -2 333         -62          23
 KOKKU                                                                          
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Saadud laenud                            6 085     6 135         883       2 850
--------------------------------------------------------------------------------
Laenukohustuste tagasimaksed            -1 809    -4 637        -353      -1 259
--------------------------------------------------------------------------------
Makstud intressid                         -879      -797        -263        -176
--------------------------------------------------------------------------------
Makstud dividendid                         -65       -61           0           0
--------------------------------------------------------------------------------
Aktsiakapitali suurendamisel                 0       273           0         273
 laekunud                                                                       
--------------------------------------------------------------------------------
Muud laekumised                            665         0         665           0
 finantseerimistegevusest                                                       
--------------------------------------------------------------------------------
Muud tasumised                            -110      -138          -6           0
 finantseerimistegevusest                                                       
--------------------------------------------------------------------------------
RAHAVOOD FINANTSEERIMISEGEVUSEST         3 887       775         926       1 688
 KOKKU                                                                          
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
RAHAVOOD KOKKU                           1 439       140       1 126         471
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Raha ja raha ekvivalendid perioodi         845       745       1 158         414
 alguses                                                                        
--------------------------------------------------------------------------------
Raha ja raha ekvivalentide muutus        1 439       140       1 126         471
--------------------------------------------------------------------------------
Raha ja raha ekvivalentide muutus            0       -40           0         -40
 tütarettevõtete müügil                                                         
--------------------------------------------------------------------------------
Raha ja raha ekvivalendid perioodi       2 284       845       2 284         845
 lõpus                                                                          
--------------------------------------------------------------------------------



  KONSOLIDEERITUD OMAKAPITALI MUUTUSE ARUANNE

------------                                                                    
                 Emaettevõtte omanikele kuuluv omakapital      Mitte-kon  Omakap
                                                                 trolliv    ital
                                                                  osalus   kokku
            --------------------------------------------------------------------
             Aktsia  Ülekur  Kohustusl    Muud  Jaotam  Kokku             
             -kapit      ss         ik  reserv     ata                    
                 al          reservkap      id   kasum                    
                                  ital                                    
--------------------------------------------------------------           
EUR                                                                             
 tuhandetes                                                                     
                                                       -------                  
Saldo         4 282     292      2 011     298   2 656  9 539         91   9 630
 31.12.2015                                                                     
--------------------------------------------------------------------------------
Aruandeperi       0       0          0       0    -832   -832          0    -832
oodi                                                                            
 koondkasum                                                                     
--------------------------------------------------------------------------------
Tehingud        273       0          0    -246     251    278        -91     187
 omanikega:                                                                     
--------------------------------------------------------------------------------
Aktsiakapit     273       0          0    -298     298    273          0     273
ali                                                                             
 suurendami                                                                     
ne                                                                              
--------------------------------------------------------------------------------
Dividendide       0       0          0       0     -61    -61          0     -61
 maksmine                                                                       
--------------------------------------------------------------------------------
Muutus            0       0          0       0      14     14        -91     -77
 mitte-kont                                                                     
rollivas                                                                        
 osaluses                                                                       
--------------------------------------------------------------------------------
Muude             0       0          0      52       0     52          0      52
 reservide                                                                      
 moodustami                                                                     
ne                                                                              
--------------------------------------------------------------------------------
Saldo         4 555     292      2 011      52   2 075  8 985          0   8 985
 31.12.2016                                                                     
--------------------------------------------------------------------------------
                                                                                
                                                       -------                  
Saldo         4 555     292      2 011      52   2 075  8 985          0   8 985
 31.12.2016                                                                     
--------------------------------------------------------------------------------
Aruandeperi       0       0          0       0     785    785          0     785
oodi                                                                            
 koondkasum                                                                     
--------------------------------------------------------------------------------
Tehingud          0       0          0      82     -65     17          0      17
 omanikega:                                                                     
--------------------------------------------------------------------------------
Dividendide       0       0          0       0     -65    -65          0     -65
 maksmine                                                                       
--------------------------------------------------------------------------------
Muude             0       0          0      82       0     82          0      82
 reservide                                                                      
 moodustami                                                                     
ne                                                                              
--------------------------------------------------------------------------------
Saldo         4 555     292      2 011     134   2 795  9 787          0   9 787
 31.12.2017                                                                     
--------------------------------------------------------------------------------




         Kristel Tumm
         Finantsjuht
         Arco Vara AS
         Tel: 614 4662
         www.arcorealestate.com

Teate sisu inglise keeles

Pealkiri

Arco Vara AS unaudited consolidated interim report for the fourth quarter and 12 months of 2017

Teade

KEY PERFORMANCE INDICATORS

  -- In Q4 2017, the group’s revenue was 8.0 million euros, which is 5.7 times
     higher compared to the revenue of 1.2 million euros in Q4 2016. In 2017,
     the group’s revenue was 18.3 million euros, which is 88.7% higher compared
     to the revenue of 9.7 million euros in 2016. The revenue of the Development
     Division amounted to 7.4 million euros in Q4 2017 and 15.9 million euros in
     2017, and the revenue of the Service Division amounted to 0.8 million euros
     in Q4 and 2.9 million euros in 2017.
  -- In Q4 2017, the group’s operating profit (=EBIT) was 0.8 million euros and
     net profit 0.7 million euros. In 2017, operating profit was 1.3 million
     euros and net profit 0.8 million euros. The operating profit of the
     Development Division amounted to 1.1 million euros in Q4 2017 and 2.0
     million euros in 2017. The Service Division earned a small operating loss
     in Q4 2017 and operating loss of 0.2 million euros in 2017 as a whole.
  -- In Q4 2017, 57 apartments were sold in projects developed by the group (in
     2017: 117 apartments, 2 commercial spaces and 6 land plots). In 2016, 77
     apartments, 9 commercial spaces and 8 land plots were sold. In the first
     half of 2016, active sales were made in Manastirski project in Bulgaria; in
     the second half of 2017, Kodulahe I stage apartments got ready for final
     sale.
  -- In 2017, the group’s debt burden (net loans) decreased by 3.4 million euros
     down to the level of 10.0 million euros as of 31 December 2017. As of 31
     December 2017, the weighted average annual interest rate of interest
     bearing liabilities was 5.4%, which is 0.1% higher than on 31 December
     2016.



Main financial figures

                                         12 months     12 months      Q4      Q4
                                              2017          2016    2017    2016
--------------------------------------------------------------------------------
In millions of euros                                                            
                                     --------------              --------       
Revenue                                                                         
--------------------------------------------------------------------------------
Development                                   15.9           7.0     7.4     0.6
--------------------------------------------------------------------------------
Services                                       2.9           3.2     0.8     0.8
--------------------------------------------------------------------------------
Eliminations                                  -0.5          -0.5    -0.2    -0.2
--------------------------------------------------------------------------------
Total revenue                                 18.3           9.7     8.0     1.2
--------------------------------------------------------------------------------
                                                                                
                                     --------------              --------       
Operating profit (EBIT)                                                         
--------------------------------------------------------------------------------
Development                                    2.0           0.6     1.1    -0.9
--------------------------------------------------------------------------------
Services                                      -0.2          -0.2    -0.1     0.0
--------------------------------------------------------------------------------
Unallocated income and expenses               -0.5          -0.4    -0.2     0.0
--------------------------------------------------------------------------------
Eliminations                                   0.0          -0.1     0.0    -0.2
--------------------------------------------------------------------------------
Total operating profit/loss (EBIT)             1.3          -0.1     0.8    -1.1
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Financial income and expenses                 -0.5          -0.6    -0.1    -0.1
--------------------------------------------------------------------------------
Income tax                                     0.0          -0.1     0.0    -0.1
--------------------------------------------------------------------------------
Net profit/loss                                0.8          -0.8     0.7    -1.3
--------------------------------------------------------------------------------
                                                                                
Cash flows of operating activities            -2.0           1.7     0.3    -1.3
--------------------------------------------------------------------------------
Cash flows of investing activities            -0.5          -2.4    -0.1     0.0
--------------------------------------------------------------------------------
Cash flows of financing activities             3.9           0.8     0.9     1.7
--------------------------------------------------------------------------------
Net cash flows                                 1.4           0.1     1.1     0.4
--------------------------------------------------------------------------------
Cash and cash equivalents at                   0.8           0.7     1.1     0.4
 beginning of period                                                            
--------------------------------------------------------------------------------
Cash and cash equivalents at end of            2.2           0.8     2.2     0.8
 period                                                                         
--------------------------------------------------------------------------------
                                                                                
-------------------------------------              --------------               
Total assets, at period end                   24.3          27.7                
                                     --------------                             
Invested capital, at period end               22.1          23.2                
-----------------------------------------------------------------               
Net loans, at period end                      10.0          13.4                
-----------------------------------------------------------------               
Equity, at period end                          9.8           9.0                
-----------------------------------------------------------------               
                                                                                
Key ratios                                                                      
--------------------------------------------------------------------------------
                                         12 months     12 months      Q4      Q4
                                              2017          2016    2017    2016
--------------------------------------------------------------------------------
-------------------------------------              --------------        -------
EPS (in euros)                                0.12         -0.13    0.11   -0.21
                                     --------------              --------       
                                                                         -------
Diluted EPS (in euros)                        0.11         -0.13    0.10   -0.20
-------------------------------------------------------------------------       
ROIC (rolling, four quarters)                 3.2%         -3.7%                
-----------------------------------------------------------------               
ROE (rolling, four quarters)                  8.8%         -8.4%                
-------------------------------------              --------------               
ROA (rolling, four quarters)                  2.8%         -3.2%                
                                     ----------------------------               
Current ratio                                 2.72          1.15                
-----------------------------------------------------------------               
Quick ratio                                   0.69          0.09                
-----------------------------------------------------------------               
Financial leverage                            2.49          3.09                
-----------------------------------------------------------------               
Average loan term (in years)                   1.7           1.2                
-----------------------------------------------------------------               
Average annual interest rate of               5.4%          5.3%                
 loans                                                                          
-----------------------------------------------------------------               
Number of staff, at period end                 140           110                
-----------------------------------------------------------------               



GROUP CEO’S REVIEW

For Arco Vara, year 2017 ended with healthy sales revenue of 18 mln euros,
which, among other things, is a sustainable level. Compared to the end of 2016,
we had created a much stronger foundation by the end of 2017. 

Firstly, we now have two active ongoing developments, Iztok Parkside and
Kodulahe, in addition to which we gained opportunities to increase our
development volumes. We have used these opportunities by now by acquiring Lozen
project in Sofia and Paldiski mnt 74 plot in Tallinn. Figuratively speaking, at
any point in time, we have at least two cranes up and working, and 1000+
apartments lined up in the Group’s development portfolio. 

Secondly, our cash position has improved and our loan burden has decreased by
over 20%. In addition, the loan burden has been restructured from mostly
short-term to mostly long-term. 

Thirdly, the Group made a profit and the profit reached our bank account. As a
director and as a shareholder, this is the kind of profit I value the most. 

The only thing where we remained below our expectations was the size of the
profit, which amounted to 0.8 mln euros. Return on equity of 8.8% p.a. is not
enough. Here we have to take a look in the mirror and find opportunities to
increase equity turnover. In Madrid Blvd building in Sofia, the rental income
was below expectations because we did not achieve full occupancy, and the lost
profits were in the same ballpark. In Kodulahe project Estonia, about 10% of
the project remained unsold by year-end, to be sold during 2018. We saw no good
reason to accelerate sales in the situation where construction prices are on
the rise and where we will not have new sellable apartments in Kodulahe before
2019. In our real estate services business, we did not yet reach profit in
2017, despite increased revenues. 

In 2018, we will mostly be laying foundation for the results of 2019-2020,
which will mostly come from Lozen, Kodulahe and smaller developments. We will
continue providing real estate services with the aim of becoming the most
people-focused real estate company. Towards the end of the year, we will start
selling Iztok Parkside apartments and thus the fourth quarter will have the
largest bearing on our annual results. The results of Iztok Parkside project
will also have the largest impact on our net profit. In terms of distributing
the net profit of 2017, dividend payments should remain at previous levels and
earned cash should be reinvested into growth. 

In summary, Arco Vara will continue accelerating. As the pace of real estate
development is comparable to that of a road roller, the acceleration may be
less visible, but will have a longer-lasting impact. 



SERVICE DIVISION

In Q4 2017, revenue of the Service Division amounted to 793 thousand euros (Q4
2016: 827 thousand euros), which included intra-group revenue of 155 thousand
euros (Q4 2016: 136 thousand euros). In 2017, the revenue decreased by 9.2% to
2,935 thousand euros, compared to the revenue of 3,231 thousand euros in 2016. 

In 2017, revenue of the Service Division from main services (real estate
brokerage and valuation services) decreased by 9% compared to 2016. The main
reason is that the revenue in the amount of 771 thousand euros from the Latvian
agency (which was sold in Q4 2016) was included in the group revenue in 2016.
As the table below demonstrates, sales revenues of both Estonian and Bulgarian
real estate agencies have actually increased significantly. 

Revenue of real estate agencies from brokerage and valuation      
                                                                 
                       12 months     12 months   Change,      Q4      Q4  Change
                            2017          2016         %    2017    2016     , %
--------------------------------------------------------------------------------
In thousands of                                                                 
 euros                                                                          
Estonia                    1,793         1,422       26%     468     386     21%
--------------------------------------------------------------------------------
Bulgaria                     798           639       25%     238     195     22%
--------------------------------------------------------------------------------
Latvia                         -           771         -       -      77       -
--------------------------------------------------------------------------------
Total                      2,591         2,832       -9%     706     658      7%
--------------------------------------------------------------------------------
                                                                                

In Q4 and 12 months 2017, Estonian agency had net loss of 123 thousand euros
and 235 thousand euros, respectively (in 2016: 37 thousand euros and 188
thousand euros). Bulgarian agency earned net profit of 4 thousand euros in Q4
2017 and 50 thousand euros in 12 months 2017. (2016: net loss of 2 thousand
euros in Q4 and 19 thousand euros in 12 months). 

In addition to brokerage and valuation services, the Service Division also
provides real estate management and accommodation services in Bulgaria. The
revenue from real estate management was 124 thousand euros in 2017, of which
102 thousand euros was intra-group revenue (2016: 118 thousand and 100 thousand
euros, respectively). Revenue from accommodation services amounted to 182
thousand euros in 2017, out of which 47 thousand euros was made in Q4 (2016:
144 thousand euros in 12 months and 40 thousand euros in Q4). 

On 31 December 2017, the number of staff in the Service Division was 126 (on
31.12.2016: 97). 



DEVELOPMENT DIVISION

The revenue of the Development Division totalled 7,349 thousand euros in Q4
2017 (in Q4 2016: 647 thousand euros) and 15,860 thousand euros in 2017 (in
2016: 7,048 thousand euros), including revenue from the sale of properties in
the group’s own development projects in the amount of 7,515 thousand euros in
Q4 and 14,390 thousand euros in 12 months (2016: 519 thousand euros in Q4 and
6,562 thousand euros in 12 months). In Q3, the construction of apartments of
the first stage apartment building (with 125 apartments and 5 commercial
spaces) in the group’s largest ongoing development project Kodulahe came close
to an end, and active final sales went on in both Q3 and Q4. By the publishing
date of the interim report, sale agreements for 115 apartments and 2 commercial
spaces have been concluded. 

Most of the other revenue of the Development Division consists of rental income
from commercial and office premises in Madrid Blvd building in Sofia, amounting
to 133 thousand euros in Q4 2017 and 493 thousand euros in 2017 (2016: 117
thousand euros in Q4 and 369 thousand euros in 12 months). By the publishing
date of the interim report, last two office spaces remain vacant. 

In Q4 and 12 months 2017, the Development Division had operating profit of
1,149 thousand euros and 2 million euros, respectively. In 2016, the
Development Division had operating loss of 913 thousand euros in Q4 and
operating profit of 611 thousand euros in 12 months. 

In Q4 2017, one apartment was sold in Madrid Blvd complex in Sofia. By the end
of the quarter, 1 apartment remained unsold. Additional 15 apartments have been
furnished and are being rented out as accommodation service. Unsold parking
places are also being rented out. 

In Q4 2017, preparatory works in the second stage of Kodulahe project
continued, where a building with 68 apartments and commercial spaces is
planned. Preparatory works also continued for Oa street properties in Tartu,
where 4 smaller apartment buildings are planned. Both projects are expected to
be finalised by mid-2019. 

In Iztok Parkside project in Sofia, construction started in October 2017. By
the publication date of this report, presale agreements for 26 apartments have
been signed. Iztok project consists of three apartment buildings with 68
apartments (7,070 square meters of apartments’ sellable area). 

As of 31 December 2017, 6 Marsili residential plots remained unsold in Latvia.
During 2017, four plots were sold in the project. Additionally, the sale of
Baltezers-3 project (68 undeveloped land plots as a whole) was finished. 

As of 31 December 2017, 5 people were employed in the Development Division, the
same number as at the end of 2016. 



CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME


                                  Note    12 months    12 months      Q4      Q4
                                               2017         2016    2017    2016
--------------------------------------------------------------------------------
In thousands of euros                                                           
                                       -------------             --------       
Revenue from sale of own real                15,245        6,620   7,182     577
 estate                                                                         
--------------------------------------------------------------------------------
Revenue from rendering of                     3,008        3,127     780     732
 services                                                                       
--------------------------------------------------------------------------------
Total revenue                     2, 3       18,253        9,747   7,962   1,309
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Cost of sales                        4      -14,687       -6,745  -6,414  -1,191
--------------------------------------------------------------------------------
Gross profit                                  3,566        3,002   1,548     118
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Other income                                    346          182     292     147
--------------------------------------------------------------------------------
Marketing and distribution           5         -487         -556    -140    -138
 expenses                                                                       
--------------------------------------------------------------------------------
Administrative expenses              6       -1,875       -2,064    -650    -545
--------------------------------------------------------------------------------
Other expenses                                 -350          -99    -307     -70
--------------------------------------------------------------------------------
Gain/loss on revaluation of                      88         -584      88    -584
 investment property                                                            
--------------------------------------------------------------------------------
Gain on sale of subsidiaries                      0            4       0       3
--------------------------------------------------------------------------------
Operating profit/loss                         1,288         -115     831  -1,069
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Finance income and costs             7         -489         -590    -105    -131
--------------------------------------------------------------------------------
Profit/loss before tax                          799         -705     726  -1,200
--------------------------------------------------------------------------------
Income tax                                      -14         -127     -14    -127
--------------------------------------------------------------------------------
Net profit/loss                                 785         -832     712  -1,327
---------------------------------------             -------------        -------
                                       -------------             --------       
                                                                                
---------------------------------------             -------------        -------
Net profit/loss for the period                  785         -832     712  -1,327
--------------------------------------------------------------------------------
attributable to owners of the        8          785         -832     712  -1,327
 parent                                                                         
                                       -------------             --------       
attributable to non-controlling                   0            0       0       0
 interests                                                                      
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Total comprehensive                             785         -832     712  -1,327
 income/expense for the period                                                  
--------------------------------------------------------------------------------
attributable to owners of the        8          785         -832     712  -1,327
 parent                                                                         
                                       -------------             --------       
attributable to non-controlling                   0            0       0       0
 interests                                                                      
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Earnings per share (in euros)        8                                          
                                       -------------             --------       
- basic                                        0.12        -0.13    0.11   -0.21
--------------------------------------------------------------------------------
- diluted                                      0.11        -0.13    0.10   -0.20
--------------------------------------------------------------------------------



 CONSOLIDATED STATEMENT OF FINANCIAL POSITION

                                            Note     31 December     31 December
                                                            2017            2016
--------------------------------------------------------------------------------
In thousands of euros                                                           
                                                 ----------------               
Cash and cash equivalents                                  2,284             845
--------------------------------------------------------------------------------
Receivables and prepayments                    9             747             470
--------------------------------------------------------------------------------
Inventories                                   10           8,974          14,593
--------------------------------------------------------------------------------
Total current assets                                      12,005          15,908
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Receivables and prepayments                    9              18              11
--------------------------------------------------------------------------------
Investments                                                   34               0
--------------------------------------------------------------------------------
Investment property                           11          11,299          10,835
--------------------------------------------------------------------------------
Property, plant and equipment                                704             718
--------------------------------------------------------------------------------
Intangible assets                                            275             248
--------------------------------------------------------------------------------
Total non-current assets                                  12,330          11,812
--------------------------------------------------------------------------------
TOTAL ASSETS                                              24,335          27,720
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Loans and borrowings                          12           1,871           9,372
--------------------------------------------------------------------------------
Payables and deferred income                  13           2,486           4,369
--------------------------------------------------------------------------------
Provisions                                                    59             108
--------------------------------------------------------------------------------
Total current liabilities                                  4,416          13,849
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Loans and borrowings                          12          10,132           4,886
--------------------------------------------------------------------------------
Total non-current liabilities                             10,132           4,886
--------------------------------------------------------------------------------
TOTAL LIABILITIES                                         14,548          18,735
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Share capital                                              4,555           4,555
--------------------------------------------------------------------------------
Additional paid-in capital                                   292             292
--------------------------------------------------------------------------------
Statutory capital reserve                                  2,011           2,011
--------------------------------------------------------------------------------
Other reserves                                 8             134              52
--------------------------------------------------------------------------------
Retained earnings                                          2,795           2,075
--------------------------------------------------------------------------------
Total equity attributable to owners of the                 9,787           8,985
 parent                                                                         
--------------------------------------------------------------------------------
TOTAL EQUITY                                               9,787           8,985
--------------------------------------------------------------------------------
TOTAL LIABILITIES AND EQUITY                              24,335          27,720
--------------------------------------------------------------------------------



 CONSOLIDATED STATEMENT OF CASH FLOWS

                                            12 months  12 months      Q4      Q4
                                                 2017       2016    2017    2016
--------------------------------------------------------------------------------
In thousands of euros                                                           
                                           -----------           --------       
Cash receipts from customers                   12,613     14,290   5,177   2,008
--------------------------------------------------------------------------------
Cash paid to suppliers                        -10,498     -9,608  -2,367  -2,858
--------------------------------------------------------------------------------
Other taxes paid and recovered (net)           -2,112     -1,737  -1,564    -110
--------------------------------------------------------------------------------
Cash paid to employees                           -964     -1,151    -261    -257
--------------------------------------------------------------------------------
Other cash payments and receipts related       -1,001        -96    -723     -23
 to operating activities (net)                                                  
--------------------------------------------------------------------------------
NET CASH FROM/USED IN OPERATING ACTIVITIES     -1,960      1,698     262  -1,240
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Payments made on purchase of tangible and         -74        -99       0     -18
 intangible assets                                                              
--------------------------------------------------------------------------------
Proceeds from sale of property, plant and           0          1       0       1
 equipment                                                                      
--------------------------------------------------------------------------------
Payments made on purchase and development        -370       -383     -24       0
 of investment property                                                         
--------------------------------------------------------------------------------
Proceeds from sale of a subsidiary                  0         41       0      40
--------------------------------------------------------------------------------
Payments made on purchase of a subsidiary           0     -1,890       0       0
--------------------------------------------------------------------------------
Loans provided                                    -37          0     -30       0
--------------------------------------------------------------------------------
Repayment of loans provided                         4          0       2       0
--------------------------------------------------------------------------------
Other receipts related to investing                24          0       1       0
 activities                                                                     
--------------------------------------------------------------------------------
Other payments related to investing               -34         -3     -11       0
 activities                                                                     
--------------------------------------------------------------------------------
NET CASH USED IN INVESTING ACTIVITIES            -487     -2,333     -62      23
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Proceeds from loans received                    6,085      6,135     883   2,850
--------------------------------------------------------------------------------
Settlement of loans and borrowings             -1,809     -4,637    -353  -1,259
--------------------------------------------------------------------------------
Interest paid                                    -879       -797    -263    -176
--------------------------------------------------------------------------------
Dividends paid                                    -65        -61       0       0
--------------------------------------------------------------------------------
Proceeds from share capital increase                0        273       0     273
--------------------------------------------------------------------------------
Other receipts related to financing               665          0     665       0
 activities                                                                     
--------------------------------------------------------------------------------
Other payments related to financing              -110       -138      -6       0
 activities                                                                     
--------------------------------------------------------------------------------
NET CASH FROM/USED IN FINANCING ACTIVITIES      3,887        775     926   1,688
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
NET CASH FLOW                                   1,439        140   1,126     471
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Cash and cash equivalents at beginning of         845        745   1,158     414
 period                                                                         
--------------------------------------------------------------------------------
Increase in cash and cash equivalents           1,439        140   1,126     471
--------------------------------------------------------------------------------
Decrease in cash and cash equivalents               0        -40       0     -40
 through sale of subsidiaries                                                   
--------------------------------------------------------------------------------
Cash and cash equivalents at the end of         2.284        845   2.284     845
 period                                                                         
--------------------------------------------------------------------------------



CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

-------------                                                                   
                 Equity attributable to owners of the parent    Non-cont   Total
                                                                 rolling  equity
                                                                interest        
                                                                       s        
             -------------------------------------------------------------------
               Share   Share  Statutory   Other  Retain  Total            
              capita  premiu    capital  reserv      ed                   
                   l       m    reserve      es  earnin                   
                                                     gs                   
---------------------------------------------------------------          
In thousands                                                                    
 of euros                                                                       
                                                        -------                 
Balance as     4,282     292      2,011     298   2,656  9,539        91   9,630
 of 31                                                                          
 December                                                                       
 2015                                                                           
--------------------------------------------------------------------------------
Total              0       0          0       0    -832   -832         0    -832
 comprehensi                                                                    
ve income                                                                       
 for the                                                                        
 period                                                                         
--------------------------------------------------------------------------------
Transactions     273       0          0    -246     251    278       -91     187
 with                                                                           
 owners:                                                                        
--------------------------------------------------------------------------------
Increase of      273       0          0    -298     298    273         0     273
 share                                                                          
 capital                                                                        
--------------------------------------------------------------------------------
Dividends          0       0          0       0     -61    -61         0     -61
 paid                                                                           
--------------------------------------------------------------------------------
Change in          0       0          0       0      14     14       -91     -77
 non-control                                                                    
ling                                                                            
 interest                                                                       
--------------------------------------------------------------------------------
Formation of       0       0          0      52       0     52         0      52
 equity                                                                         
 reserve                                                                        
--------------------------------------------------------------------------------
Balance as     4,555     292      2,011      52   2,075  8,985         0   8,985
 at 31                                                                          
 December                                                                       
 2016                                                                           
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Balance as     4,555     292      2,011      52   2,075  8,985         0   8,985
 of 31                                                                          
 December                                                                       
 2016                                                                           
--------------------------------------------------------------------------------
Total              0       0          0       0     785    785         0     785
 comprehensi                                                                    
ve income                                                                       
 for the                                                                        
 period                                                                         
--------------------------------------------------------------------------------
Transactions       0       0          0      82     -65     17                17
 with                                                                           
 owners:                                                                        
--------------------------------------------------------------------------------
Dividends          0       0          0       0     -65    -65         0     -65
 paid                                                                           
--------------------------------------------------------------------------------
Formation of       0       0          0      82       0     82         0      82
 equity                                                                         
 reserve                                                                        
--------------------------------------------------------------------------------
Balance as     4,555     292      2,011     134   2,795  9,787         0   9,787
 of 31                                                                          
 Detsember                                                                      
 2017                                                                           
--------------------------------------------------------------------------------






         Kristel Tumm
         CFO
         Arco Vara AS
         Tel: +372 614 4662
         www.arcorealestate.com